https://www.taxtmi.com/caselaws?id=40859 Composite tariff classification turns on the essential or predominant character of the finished product. Marblex asbestos vinyl floor tiles were found to contain limestone and asbestos as the main constituents, while plastic served only as a binding agent at about 10% to 15%; on that basis, the tiles were not treated as articles made of plastics under Item 15A(2) of the First Schedule and were not liable to excise duty under that item. The request for a certificate of fitness under Article 133(1) was also rejected because no substantial question of law was shown to arise. en-us Sun, 19 Oct 1980 00:00:00 +0530 Sat, 15 May 2010 13:21:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40859 Composite tariff classification turns on the essential or predominant character of the finished product. Marblex asbestos vinyl floor tiles were found to contain limestone and asbestos as the main constituents, while plastic served only as a binding agent at about 10% to 15%; on that basis, the tiles were not treated as articles made of plastics under Item 15A(2) of the First Schedule and were not liable to excise duty under that item. The request for a certificate of fitness under Article 133(1) was also rejected because no substantial question of law was shown to arise. Case-Laws Central Excise Sun, 19 Oct 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40859